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Submissions :

Chaninat & Leeds, a law firm established in 1997, is composed of attorneys specializing in US family law and company law, and can assist with real estate purchase Thailand.


 

“Chapter X bis
THE DUTY FREE ZONE
_______________________

Section 97 ter. The Director-General is empowered to establish the duty free zone for the industrial, commercial or any other activities for the benefit of the country economy and to lay down rules, procedures and conditions for the application and the approval of the establishment of the duty free zone.

The person who gets the approval to establish the duty free zone shall pay the annual fees subject to the Ministerial Regulations laid down by the Director-General.

Section 97 quarter. The Director-General is empowered to specify the type or kind of goods to be brought in or to be removed from the duty free zone and to lay down rules, procedures and conditions for such action.

Section 97 quinque. Both import duty and export duty shall be exempted for imported goods to the duty free zone as follows:

(1) goods that are machinery, accessories, tools and implements including the components thereof for the industrial, commercial or any other activities use for the benefit of the country economy or,

(2) imported goods to the duty free zone for the industrial, commercial or any other activities use for the benefit of the country economy or,

(3) goods that are removed from another duty free zone.

The export duty for the withdrawn goods from the duty free zone shall be exempted.

Section 97 sex. The importation and the production of goods in the duty free zone shall be exempted from excise taxes under the Excise Tax laws.

The importation and the production of goods in the duty free zone shall be exempted from liquor taxes, duty stamp and fees under the Liquor Tax laws, Tobacco laws and Card laws. The provision for exemption and the collection provided in the excise tax law is applicable, mutatis mutandis.

Section 97 septem. In the case of imported goods or raw materials to the duty free zone for producing, mixing, assembling, packing or any other kind of processing for exportation, such goods shall be exempted from the laws on the control of standard and quality. The branding or marking on such goods is subject to the rules laid down by the Director-General.

Section 97 octo. In the case that any goods are exempted or the duty refunded after exportation under any laws, and if such goods are brought in the duty free zone, the goods shall be deemed to have been exported at the time of bringing such goods in the duty free zone subject to the rules laid down by the Director-General.

Section 97 novem. The removal of goods from the duty free zone to be used or sold in the Kingdom or to be removed to another bonded warehouse or sold to the importer under Section 19 bis of the Customs Act (No.9) B.E.2482 or any person who is entitled to the waiver of duty under the Customs laws or other laws shall be deemed as the importation or importation thereof comes into effect at the time such goods are withdrawn from the bonded warehouse subject to the rules laid down by the Director-General.

The removal of goods from the duty free zone for consumption or for other uses beyond the purposes of the establishment of the duty free zone shall be deemed the removal of the goods from the duty free zone under paragraph one except for the disposal or destruction of remnants, damaged goods, unusable goods within the duty free zone subject to the approval from the Director-General and subject to the rules laid down by the Director-General.

Section 97 decem. Chapter 10 Warehousing and the punishment relevant to such provisions shall be applicable to the importation, the warehousing, the exportation, the control, the removal, and the power of the Competent Officer, mutatis mutandis.

Section 9. Paragraph one (d) of Section 19 bis of the Customs Act B.E. 2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed and replaced as follows:

“(d) the goods are exported within one year from the date of importation of the goods used in producing, mixing, assembling, packing exported goods except forces majeure is proven, and such goods cannot be exported within the time limit, the Director-General may extend this time limit for not more than six months, and”

Section 10. Section 19 ter of the Customs Act B.E. 2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed and replaced as follows:

“Section 19 ter. When the importer expresses his intention to use the imported goods solely in the process of producing, mixing, assembling or packing goods to be exported to a foreign port or as stored for use on board a ship proceeding to a foreign port, the Director-General or the person designated by him may accept the guarantee under the condition he deems fit, of the Ministry of Finance or a bank or any other security in lieu of the payment of import duty, and after the exportation of the goods for which drawback is allowed under Section 19 bis, the guarantee shall be returned as drawback.”

Section11. Section 19 quarter of the Customs Act (N0.9) B.E. 2482 is added as follows:

“Section 19 quarter. If the imported goods for the producing, mixing, assembling or packaging under Section 19 bis are removed to the bonded warehouse or sold to the person who is entitled to the waiver under the Customs laws or other laws, such goods are deemed to be exported under Section 19 bis at the time the goods are removed or sold subject to the rules laid down by the Director-General.

The receipt of goods removed or sold under paragraph one shall be deemed importation or importation comes into effect at the time of removal or sale subject to the rules laid down by the Director-General.”

Countersigned by

Banyat Bantadtan
Deputy Prime Minister

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Note:  The reason for proclaiming the use of this Act is that  the international trade is highly competitive at present.  The support and export promotion is important because it will increase the capability to compete with other countries.  It is, therefore, expedient to establish the duty free zone in Thailand to promote exportation by producing, mixing, assembling, packaging or any other processing of such goods for exportation.  The establishment of the duty free zone shall only be applied for approval from the Director-General for convenience and speed.  The principle is in accordance with international standard as provided in the Tokyo Round of the World Customs Organization.  The exporter shall have more alternatives that will be suitable for his business.  It is also expedient to amend some provisions on bonded warehouse to expand the scope.  Some other provisions are also amended to give more flexibility and beneficial to the trader.  The Act is therefore enacted.

 

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